Victor Corporation's comparative balance sheet for current assets and liabilities was as follows:

Line Item Description Dec. $31,20$Y$2$ Dec. $31,20$Y$1$

Accounts receivable $$15,700|$ $$15,500$

Inventory $60,700|61,400$

Accounts payable $22,500|21,100$

Dividends payable $19,000|18,000$

Adjust net income of $$82,600$ for changes in operating assets and liabilities to arrive at net cash flows from operating activities.